The Koala Company Limited (ASX:KOA)

The Koala Company Cash Flow Statement

Financials in millions AUD. Fiscal year is July - June.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023
Period Ending	Dec 31, 2025	Jun 30, 2025	Jun 30, 2024	Jun 30, 2023
Net Income	3.05	-4.6	-1.39	-9.65
Depreciation & Amortization	2.83	3.1	2.68	3.02
Other Amortization	2.02	1.37	0.83	-
Asset Writedown & Restructuring Costs	0.11	0.11	-	-
Loss (Gain) From Sale of Investments	2.75	2.75	0.02	-
Stock-Based Compensation	5.36	5.36	0.91	-
Other Operating Activities	-14.41	2.97	2.26	26.1
Change in Accounts Receivable	0.12	0.12	0.07	-
Change in Inventory	0.09	0.09	-11.17	-
Change in Accounts Payable	10.1	10.1	11.28	-
Change in Unearned Revenue	3.67	3.67	0.45	-
Change in Income Taxes	1.97	1.97	-	-
Change in Other Net Operating Assets	1.37	1.37	2.08	-
Operating Cash Flow	19.03	28.37	8.02	19.47
Operating Cash Flow Growth	-2.27%	253.85%	-58.83%	-
Capital Expenditures	-2.02	-1.01	-0.21	-0.2
Sale of Property, Plant & Equipment	-	-	-	0
Sale (Purchase) of Intangibles	-0.97	-1.69	-2.34	-3.18
Investing Cash Flow	-2.99	-2.7	-2.55	-3.37
Long-Term Debt Issued	-	10	-	10
Long-Term Debt Repaid	-	-17.09	-19.52	-3.14
Net Debt Issued (Repaid)	-4.35	-7.09	-19.52	6.86
Other Financing Activities	-0.06	0.54	-	-
Financing Cash Flow	-4.41	-6.55	-19.52	6.86
Foreign Exchange Rate Adjustments	-1.07	-0.93	0.93	-0.07
Net Cash Flow	10.56	18.19	-13.13	22.89
Free Cash Flow	17.01	27.36	7.8	19.28
Free Cash Flow Growth	-11.73%	250.58%	-59.51%	-
Free Cash Flow Margin	5.52%	9.89%	4.00%	10.52%
Free Cash Flow Per Share	0.22	0.42	0.16	-
Cash Interest Paid	1	0.86	0.93	1.75
Cash Income Tax Paid	2.02	-	-	-0.61
Levered Free Cash Flow	-	27.4	-0.12	-
Unlevered Free Cash Flow	-	27.97	1.2	-
Change in Working Capital	17.32	17.32	2.71	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.